Income Tax Appellate Tribunal - Ahmedabad
Dineshbhai Nagjibhai ... vs The Acit, Circle-4(1), Vadodara on 24 March, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" BENCH, AHMEDABAD
BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT
ITA No.1916/Ahd/2025
(Assessment Year: 2012-13)
Dineshbhai Nagajibhai Rabari, The Assistant
Jaynarayan Earthmovers, Vs. Commissioner of Income
Rabari Faliya, Tax,
Arad Road, Circle-4(1),
Halol-389350. Vadodara.
[PAN :BCTPR4677 Q]
(Appellant) .. (Respondent)
Appellant by : Shri Parin Shah, AR
Respondent by: Shri Arvind Kumbhare, Sr. DR
Date of Hearing 19.03.2026
Date of Pronouncement 24 .03.2026
ORDER
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned This appeal is filed by the Assessee against the appellate order dated 24.06.2025 passed by the Addl/JCIT Commissioner of Income Tax (Appeals)-2, Gurugram, relating to the Assessment Year 2012-13.
2. The assessee has raised the following grounds of appeal:
Sir, your petitioner is an individual and was issued notice under section 148 read with section 147 of the income tax but your petitioner is illiterate and taxi driver when approached Godhra Income tax Office, he was informed that the case has been transferred to Vadodara office. And since he lives in Halol the notices were remained un attended. Besides your petitioner was also hospitalized during the period. Sir, it is therefore, the assessment order was passed under section 144 r.w.s. 147 of the income tax Act. Sir, your ITA No. 1916/Ahd/2025 Asst. Year : 2012-13
- 2- petitioner deposited sum of Rs.11,61,000/- in the bank account of shree janata sahkari bank ltd. which was received by him from bank loan, sale of Car and Gold from time to time during that financial period.
Sir, the assessment was made considering the un explained amount of Rs. 11,69,361/-under section 69A also for non availability of record.
2. Sir, Being aggrieved by the assessment order, your petitioner filed an appeal through authorized representative, who neither inform your petitioner of any notices from CIT Appeal not responded the notices/resulted into dismissal of an appeal for non appearance.
3. Sir, having received notice of recovery on 3.10.2025 from the Assessing Officer in person, and being aggrieved by the order of CIT(A), this appeal has been preferred before your court. Your petitioner may be afforded an opportunity de novo to represent the case.
4. Your petitioner craves leave to add, alter, amend, modify or delete any of the above grounds of appeal.
3. On perusal of the records, it is observed that the assessee was afforded opportunities of hearing on 16.02.2021, 16.10.2023, 30.10.2024, 30.04.2025, 11.06.2025 & 18.06.2025 to furnish details, clarifications, and explanations to substantiate the source of unexplained cash deposits. However, assessee failed to furnish the substantial details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal ex parte. During the course of hearing before us, the Ld. Counsel for the assessee prayed that, given an opportunity, due compliance will be made and would furnish all the necessary details, clarifications and explanations before the revenue authorities. We find that the assessee remained non compliant and failed to submit any details or supporting evidence in respect of unexplained cash deposits even before the Assessing Officer. Considering the totality of the facts and in the interest of ITA No. 1916/Ahd/2025 Asst. Year : 2012-13
- 3- justice, we deem it appropriate to remand the matter to the file of the Assessing Officer for conducting the assessment de novo. The assessee is directed to furnish all relevant documents, evidences, and bank details before the Revenue authorities and to comply with the notices issued by the Assessing Officer without seeking unnecessary adjournments
4. In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 24.03.2026.
Sd/- Sd/-
(TR SENTHIL KUMAR) (DR. B.R.R. KUMAR)
JUDICIAL MEMBER VICE-PRESIDENT
(True Copy)
Ahmedabad; Dated 24.03.2026
MV
आदे श की ितिलिप अ े िषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. सं बंिधत आयकर आयु / Concerned CIT
4. आयकर आयु (अपील) / The CIT(A)-
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad